| Working costs tax exempted necessity criterium | ||
| Working costs tax exempted allowance or provision mobile phones including telephone subscription necessary | ||
| Working costs tax exempted allowance or provision tablets necessary | ||
| Working costs free fiscal facility allowance or provision laptops necessary | ||
| Working costs free fiscal facility allowance or provision desk tops necessary | ||
| Working costs free fiscal facility allowance or provision computer software necessary | ||
| Working costs tax exempted other necessity criterium | ||